Ezekiel 18:4

The true principle, in contrast to their proverb, was that everyone is personally responsible to God, the present generation and former generations. We bear the guilt of our own sinfulness, which results in our death, not the guilt of someone else (cf. Ezekiel 3:18-21). "Souls" (Heb. nephesh) means "lives" (cf. Ezekiel 13:20), not disembodied spirits.

"The story of Achan in Joshua 7:1-26 is a classic example of corporate responsibility. Achan sinned, but his whole family suffered for his sin. Such a passage is difficult to understand unless we see the biblical distinction between guilt and consequences. In Achan’s case he was the guilty party (Ezekiel 7:21), but his family, who may have shared guilt by remaining silent about his misdeed, shared at least the consequences of his guilt, which was death by stoning. This was the point made in Exodus 20:5; Exodus 34:6-7. Individually each person is responsible for his or her own guilt of sin. But we must always be aware that the consequences of sin will affect others who may be innocent of the guilt for that particular sin. This is true even when the sin is forgiven. God promised to remove the guilt of sin, but most often the consequences remain. David is a good example. Though he was forgiven of his sins of adultery and murder, he still suffered the consequences (2 Samuel 12:11-20)." [Note: Cooper, pp. 189-90.]